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TMI Blog1970 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... allenge the order refusing to give stay, or any order of assessment which will be gone into by the appropriate authorities. 2.. The only point canvassed in this writ application is that the amendment introduced into rule 27(3) of the Orissa Sales Tax Rules, 1947, on 26th of March, 1963, by Notification No. 10751-F. is ultra vires section 5(2)(A)(d)(i) of the Orissa Sales Tax Act, 1947 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-B insists that the purchasing dealer shall deduct from the taxable turnover goods declared by the State Government under section 3-B provided he proves that he purchased the same from a registered dealer. The goods in this case constitute rice which was at the relevant time liable to purchase tax. There is no dispute over that point. In order to get deduction, the only other thing the dealer has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e declared ultra vires the Act. 4.. The matter may be examined from another point of view. The scheme of the Act is single point taxation. In the case of a purchase tax, the tax is ordinarily realised from the first purchaser but if the second purchaser purchases from the first purchaser who is a registered dealer and the article comes within the ambit of section 3-B, then the second purchaser is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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